Форум - Офисные АТС

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Audit is originated from the word “audire” that is a latin word “ which means to “hear”. Basically, audit is the examination or inspection of various books of financial institution by an auditor. So, Auditing is the process in which the auditor who examined or inspecting of the financial report of an organization that is presented in the annual report by someone independent of that organization. There is no provision related to the definition of auditing mentioned in the Companies Act 2013. Auditing is done by the Auditor . According to the Companies Act 2013, Auditor is the person who conclude the views on whether they give a fair and correct view in relation to functionality and financial position of the company. An Auditor shall be appointed by the Board of Directors of the company.

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